H 8029Property

Taxation - Collection of Taxes Generally

This bill allows the town of Tiverton to place a tax lien on mobile and manufactured homes for unpaid taxes.

On the floor69 Yea0 Nay5 Not voting

Population
Affected

Introduced Feb 27, 2026Committee House Municipal Government & Housing

Plain-English Summary

This legislation amends an existing Rhode Island law regarding tax collection. Currently, in the towns of Glocester, Coventry, and Burrillville, any unpaid taxes assessed on a mobile or manufactured home serve as a legal lien against that home. This bill adds the town of Tiverton to this list. Consequently, if a mobile or manufactured home owner in Tiverton fails to pay their assessed taxes, the town will hold a lien on the property that takes priority over other claims and remains in effect for twenty years.

For younger readers

This rule changes how the town of Tiverton collects money that people owe. When people own a home, they have to pay money to the town called "taxes" to help pay for things like schools and roads. Sometimes people don't pay. This bill says that if someone in Tiverton owns a mobile home (a house that can be moved) and doesn't pay their taxes, the town gets a special legal claim on that house. This claim creates a rule that the town must be paid back first if the house is ever sold.

Who & Where It Applies

Impacted groups

Mobile home owners in TivertonManufactured home owners in TivertonTiverton Tax AssessorsPotential homebuyers in TivertonLenders financing mobile homes in Tiverton

Impacted communities

Glocester, Coventry, Burrillville, Tiverton

Constitutional & Fiscal Check

None Likely

Estimated cost

None

Estimated revenue

Amount unknown

Bill Analysis

Both viewpoints

For Progressives

Ensures that revenue needed for public services, such as schools and infrastructure, is effectively collected from all property owners in the community.
Prevents the financial burden of unpaid taxes from shifting onto other residents who are fulfilling their tax obligations.
Standardizes tax enforcement tools across similar municipalities, promoting fairness in how local government functions.
Disproportionately impacts lower-income residents, as mobile and manufactured homes are often a primary source of affordable housing.
Creates a long-term financial encumbrance (20 years) that could contribute to housing insecurity or difficulty in selling the property to recover financial stability.
Prioritizes government debt collection over the ability of financially struggling individuals to manage other debts or essential needs.

For Conservatives

Upholds the rule of law by providing a strong mechanism to enforce tax obligations and discourage delinquency.
Protects the fiscal solvency of the town by ensuring that debts owed to the municipality are secured by collateral.
Ensures that all property owners, regardless of housing type, are held equally accountable for their financial responsibilities to the town.
Expands government power to place encumbrances on private property, potentially interfering with property rights.
Creates a "superior" government lien that overrides private contracts or other financial interests in the property.
The twenty-year duration of the lien may be viewed as excessive government overreach into the long-term status of private assets.

Votes

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Full Bill Text

Changes to existing Rhode Island law · 4 additions · 3 deletions

SECTION 1. Section 44-7-28 of the General Laws in Chapter 44-7 entitled "Collection of Taxes Generally" is hereby amended to read as follows: 44-7-28. ~~Glocester, Coventry and Burrillville tax lien on mobile or manufactured~~ ~~home in the town~~ Glocester, Coventry, Burrillville and Tiverton tax lien on mobile or manufactured home in the town.

(a) Taxes assessed against any person in the towns of Glocester, Coventry, ~~and~~ Burrillville and Tiverton for either a mobile or manufactured home shall constitute a lien on the mobile or manufactured home. The lien shall arise and attach as of the date of assessment of the taxes, as defined in § 44-5-1.

(b) The lien shall terminate at the expiration of twenty (20) years. The lien shall be superior to any other lien, encumbrance, or interest in the mobile or manufactured home whether by way of attachment or otherwise.

SECTION 2. This act shall take effect upon passage.